Normas para el cálculo de la participación de trabajadores cuando no es posible una determinación directa en relación al impuesto a la renta
El 23 de noviembre del 2018 mediante Resolución del SRI No. NAC-DGERCGC18-00000425, se expidieron las normas para el cálculo de la participación de trabajadores cuando no es posible una determinación directa en relación al impuesto a la renta.
Se establece las normas para el cálculo de la participación de trabajadores cuando la Administración Tributaria, en ejercicio de su facultad determinadora, estime la base imponible del impuesto a la renta de forma presuntiva a través de coeficientes.
Se entenderá que las rentas que se determinen presuntivamente por coeficientes constituyen la base imponible y por tanto no están sujetas a ninguna deducción para el cálculo del impuesto, de tal forma que, para establecer la participación de trabajadores, en los casos que corresponda, se deberá considerar que la...
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